Showing 1 - 10 of 12
Persistent link: https://www.econbiz.de/10008729152
Persistent link: https://www.econbiz.de/10008697950
Persistent link: https://www.econbiz.de/10003947509
Persistent link: https://www.econbiz.de/10003963747
Persistent link: https://www.econbiz.de/10011378711
Persistent link: https://www.econbiz.de/10009406737
Persistent link: https://www.econbiz.de/10012820265
In an effort to provide more meaningful information to financial statement users, the Public Company Accounting Oversight Board (PCAOB) recently adopted sweeping changes to the audit report, requiring the audit firm to disclose whether or not it identified a critical audit matter (CAM) and its...
Persistent link: https://www.econbiz.de/10012850745
A primary concern facing the PCAOB's requirement of disclosing critical audit matters (CAMs) is increased auditor litigation risk. Evidence with Key Audit Matters from the U.K. indicates auditors may subsequently remove a CAM or continue to report the same CAM for several years. Therefore, we...
Persistent link: https://www.econbiz.de/10012929515
Persistent link: https://www.econbiz.de/10012301758